https://www.taxtmi.com/caselaws?id=772497 CESTAT Mumbai allowed the appeal regarding classification of imported goods. The tribunal held that goods could not be classified under CTI 2710 1930 (High Speed Diesel Oil) as claimed by customs authorities. The customs laboratory failed to conduct all 21 required BIS parameters for HSD classification and the distillation test showed only 90% recovery at 360^0C against the required minimum 95%. Following SC precedent in Gastrade International case, the tribunal found the classification revision legally unsustainable. The impugned order confirming demands, confiscation, and penalties was set aside. en-us Mon, 02 Jun 2025 00:00:00 +0530 Mon, 09 Jun 2025 11:27:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772497 CESTAT Mumbai allowed the appeal regarding classification of imported goods. The tribunal held that goods could not be classified under CTI 2710 1930 (High Speed Diesel Oil) as claimed by customs authorities. The customs laboratory failed to conduct all 21 required BIS parameters for HSD classification and the distillation test showed only 90% recovery at 360^0C against the required minimum 95%. Following SC precedent in Gastrade International case, the tribunal found the classification revision legally unsustainable. The impugned order confirming demands, confiscation, and penalties was set aside. Case-Laws Customs Mon, 02 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772497